§ 95. Record and audit of payrolls. (1) Every employer who is insured
in the state insurance fund shall keep a true and accurate record of the
number of his employees and the wages paid by him, and shall furnish,
upon demand, a sworn statement of the same. Such record shall be open
to inspection at any time and as often as may be necessary to verify the
number of employees and the amount of the payroll. Any employer who
shall fail to keep such record, who shall willfully fail to furnish such
record or who shall willfully falsify any such record, shall be guilty
of a misdemeanor.

(2) Employers subject to subdivision (e) of section two thousand three
hundred four of the insurance law and subdivision two of section
eighty-nine of this article shall keep a true and accurate record of
hours worked for all construction classification employees. The willful
failure to keep such record, or the knowing falsification of any such
record, may be prosecuted as insurance fraud in accordance with the
provisions of section 176.05 of the penal law.